新文科背景下财税法课程建设的整体进路

The Comprehensive Approach to Curriculum Development in Fiscal and Taxation Law in the Context of the New Liberal Arts

财税法入选法学本科核心课程,切实提升了财税法在法学本科课程体系中的地位,促进了财税法学科的长足发展,助推了中国特色财税法治建设。与之相应,本科阶段的财税法课程建设也须做出系列调适:明晰课程教学目标,彰显财税法学的综合性定位;优化教材建设,适应本科通才教育目标;改进教学方法,凸显实践导向;夯实师资力量,丰富教师知识结构。研究生阶段的财税法课程建设则宜根据不同类型研究生教育的人才培养目标,秉承分类处理的思路渐次展开,以专业实践为导向推进法律硕士研究生财税法课程建设,以学术训练为导向推进法学硕士研究生财税法课程建设,以学术创新为导向推进法学博士研究生财税法课程建设。

The inclusion of Fiscal and Taxation Law in the core courses of undergraduate law programs has not only effectively enhanced the status of Fiscal and Taxation Law in the undergraduate course system of law,but also promoted the rapid development of the discipline of Fiscal and Taxation Law,and also promoted the construction of fiscal and taxation law with Chinese characteristics. Correspondingly, a series of adjustments must be made to the course construction of fiscal and taxation law at the undergraduate stage: clarifying the teaching objectives of the course, highlighting the comprehensive orientation of fiscal and taxation law;optimizing the construction of teaching materials to adapt to the goal of general education for undergraduates, improving teaching methods to highlight a practice-oriented approach;and strengthening faculty expertise to enhance teachers' knowledge structures. The construction of fiscal and taxation law courses at the postgraduate stage should be carried out gradually according to the talent training objectives of different types of postgraduate education, adhering to the idea of classification and treatment, and promoting the construction of fiscal and taxation law courses for juris masters with professional practice as the guide, and promote the fiscal and taxation law for juris masters with academic training as the guide curriculum construction, oriented by academic innovation to promote the construction of fiscal and taxation law courses for J.D. students.